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Tax cases

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J Charman v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 August 2020
28 Sep 2020
Registration of food takeaway businesses premium icon
Withington KFC Services Ltd; NNS Services Ltd (trading as Finger Licking Chicken) (TC7801)
28 Sep 2020
Regulation 13 determination and best judgment premium icon
Elmpine Developments Ltd (TC7830)
28 Sep 2020
Corrective action not taken by the deadline premium icon
A Glasby (TC7831)
28 Sep 2020
Lack of clear instructions caused filing delay premium icon
A Gatward (TC7841)
28 Sep 2020
Rectification of tax return to correct charitable donation premium icon
A Webster, Chancery Division, 25 August 2020
22 Sep 2020
Entitlement to input tax - whether an economic activity was carried out premium icon
Y4 Express Ltd (TC7777)
22 Sep 2020
No appealable decision premium icon
L Bell (TC7820)
21 Sep 2020
Taxpayer’s responsibility to ensure return is filed on time premium icon
D Bieliauskas (TC7826)
21 Sep 2020
Accountant’s ill father is special circumstances premium icon
C and M Stokes (TC7836)
21 Sep 2020
Suspension is not possible because conditions cannot be set premium icon
L McCann ( TC7827)
15 Sep 2020
Overpaid VAT was correctly recovered premium icon
Milton Keynes Hospitals NHS Foundation Trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 July 2020
15 Sep 2020
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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